IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-758-8_4.html

Audit Quality Study of Public Sector Performance: Systematic Literature Review

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Dwi Dian Pratiwi

    (Hasanuddin University)

  • Gagaring Pagalung

    (Hasanuddin University)

Abstract

This study explores the relationship between audit quality and public sector performance through a systematic literature review. By analyzing 15 studies from 309 identified articles, the research uncovers key factors influencing audit effectiveness and public sector performance: technology, stakeholder engagement, cultural and institutional factors, information transparency, and financial management. The findings emphasize the need for a multidimensional approach to improving public sector audit quality, integrating technical, social, and cultural aspects. The study recommends developing a more holistic and adaptive audit framework for the public sector and highlights areas requiring further research. These insights are valuable for policymakers, audit practitioners, and researchers aiming to enhance public sector accountability and performance. The study underscores the complex interplay of factors affecting audit quality. It stresses the importance of a comprehensive strategy in public-sector auditing. This research contributes to the ongoing efforts to improve audit practices and public sector effectiveness.

Suggested Citation

  • Dwi Dian Pratiwi & Gagaring Pagalung, 2025. "Audit Quality Study of Public Sector Performance: Systematic Literature Review," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 34-47, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_4
    DOI: 10.2991/978-94-6463-758-8_4
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-758-8_4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.